The tariff classification of a men’s raincoat from Sri Lanka

NY I85520 September 10, 2002 CLA-2-62:RR:NC:TA:357 I85520 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Stewart Altschuler Fabrini Imports Ltd. 34 West 33rd St. New York, NY 10001 RE: The tariff classification of a men’s raincoat from Sri Lanka Dear Mr. Altschuler: In your letter dated August 19, 2002, you requested a classification ruling. A sample was submitted and is being returned to you. The item in question, style 1027, is a men’s four-button raincoat with a removable liner. The shell is made from a woven 53% nylon/47% polyester woven peached fabric with a visible polyurethane coating on the inner surface. The coat is approximately thirty-nine inches in length, has a pointed collar, slant pockets at the waist and a back vent and is fully lined. The removable liner, which zips out, is predominantly of a 95% acrylic/5% wool blend fabric, with the upper portion made from a quilted fabric with a light batting. The applicable subheading for the raincoat will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, made up of fabrics of heading 5903, 5906 or 5907, of the type described in subheadings 6201.11 to 6201.19, of man-made fibers. The duty rate will be 7.2 percent ad valorem. This coat falls within textile category designation 634. Based upon international textile trade agreements products of Sri Lanka are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division